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MATTER OF UPTON PRINTING COMPANY, INC.

Bankruptcy No. 89-01676, Adv. No. 89-1265.

116 B.R. 66 (1989)

In the Matter of UPTON PRINTING COMPANY, INC., Debtor. UPTON PRINTING COMPANY, INC. and William Bell, Plaintiffs, v. UNITED STATES of America.

United States Bankruptcy Court, E.D. Louisiana.

September 29, 1989.

Attorney(s) appearing for the Case

Douglas S. Draper, Friend, Wilson & Draper, New Orleans, La., for Upton Printing and William Bell.

Eneid Francis, Asst. U.S. Atty., New Orleans, La., for the IRS.

REASONS FOR JUDGMENT

THOMAS M. BRAHNEY, III, Bankruptcy Judge.

This matter came before the Court on a Complaint for Injunction and Temporary Restraining Order filed by the Debtor, Upton Printing Company, Inc., and William Bell, President and sole and shareholder of the Debtor, on September 20, 1989. The Complaint seeks to enjoin the Internal Revenue Service of the United States ("IRS"), through a temporary restraining order and a subsequent injunction, from...

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